Rethinking Financial Reporting: Standards, Norms and Institutions
Author:   Shyam Sunder
Publisher:   now publishers Inc
ISBN:  

9781680831443


Pages:   136
Publication Date:   28 September 2016
Format:   Paperback
Availability:   In Print   Availability explained
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Rethinking Financial Reporting: Standards, Norms and Institutions


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Overview

What are the properties of a good financial reporting regime? There are three broad approaches to defining better financial reporting based on attributes, goals, and practice. The first specifies some attributes of good reporting. A second approach is to focus on goals of society or of some specified individuals or groups. Looking to practice for guidance on defining and understanding the financial reporting regime is the third major approach. These three approaches—attributes, goals, and practice—are not mutually exclusive. It is unlikely that any one of them is entirely satisfactory by itself; they complement one another. Better Financial Reporting argues for such a syncretic attitude to financial reporting regime.

Full Product Details

Author:   Shyam Sunder
Publisher:   now publishers Inc
Imprint:   now publishers Inc
Dimensions:   Width: 15.60cm , Height: 0.70cm , Length: 23.40cm
Weight:   0.202kg
ISBN:  

9781680831443


ISBN 10:   1680831445
Pages:   136
Publication Date:   28 September 2016
Audience:   College/higher education ,  Postgraduate, Research & Scholarly
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print   Availability explained
This item will be ordered in for you from one of our suppliers. Upon receipt, we will promptly dispatch it out to you. For in store availability, please contact us.

Table of Contents

Introduction What Is Good Financial Reporting? Mechanisms for Choosing Financial Reporting Standards and Rules Social Norms Institutions Ways Forward References

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